https://www.taxtmi.com/caselaws?id=792470 A Section 50 PMLA summons is an investigatory step requiring attendance, statement, and production of records, so writ interference is generally not warranted at that stage. Proceedings under the PMLA may commence without a prior FIR for the scheduled offence where material indicates proceeds of crime. Immunity under Section 245H of the Income-tax Act is confined to that statute and does not extend to PMLA proceedings. The PMLA authority is also not dependent on an SFIO final report under the Companies Act, and a later SFIO complaint filed before judgment may be taken into account to remove the objection that no scheduled offence existed. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792470 A Section 50 PMLA summons is an investigatory step requiring attendance, statement, and production of records, so writ interference is generally not warranted at that stage. Proceedings under the PMLA may commence without a prior FIR for the scheduled offence where material indicates proceeds of crime. Immunity under Section 245H of the Income-tax Act is confined to that statute and does not extend to PMLA proceedings. The PMLA authority is also not dependent on an SFIO final report under the Companies Act, and a later SFIO complaint filed before judgment may be taken into account to remove the objection that no scheduled offence existed. Case-Laws Money Laundering Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792470